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How to deduct the value-added tax in construction industry
2. The contents of the received invoice shall be complete, and the remarks column shall indicate the provinces, counties (cities) and * * * projects where the construction service takes place. The printing should be clear and the surface must be kept clean and tidy.
3. VAT invoice deduction can't be defaced, the password area can't cross the border, and the seal can't suppress the invoice amount.
Extended data 1. For the construction services provided by general taxpayers in the form of contract settlement, you can choose to apply the simple tax calculation method of 3%.
2. General taxpayers can choose to apply the simple tax calculation method to the construction services provided by Party A. ..
3. For the construction services provided by ordinary taxpayers for old construction projects, you can choose to apply the simple tax calculation method and calculate the tax at 3%.
General taxpayers provide installation services while selling elevators. According to the simple project tax calculation method provided by Party A, the installation service can be taxed at 3% ... Taxpayers pay value-added tax according to "other modern services" for the maintenance service provided after elevator installation and operation.
Baidu Encyclopedia-VAT rate
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